MANGILAL AGARWAL vs. DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION -1)

CW/3040/2023HC RajasthanRJHC01013109202314 August 2023Bench: AUGUSTINE GEORGE MASIH,VINIT KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that learned counsel for both the petitioner and the respondent were in agreement ('ad idem') that the bullion weighing 4000 grams, which had been taken into possession, has now been handed over to the petitioner. A photocopy of the panchnama dated 09.08.2023, supporting this fact, was placed on record. In light of this development, the counsel for the petitioner submitted that the writ petition had become infructuous. The Court accepted this submission. Consequently, the writ petition was disposed of as infructuous. No specific finding was made on the merits of any underlying tax dispute, as the petition was decided on a procedural basis.

What were the facts?

The petitioner, Mangilal Agarwal, through its partner Mr. Sumit Agarwal, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondent was the Deputy Director of Income Tax (Investigation -1). The core of the dispute involved bullion weighing 4000 grams which had been taken into possession. The procedural history indicates that the matter reached the High Court, and a panchnama dated 09.08.2023 was placed on record. The parties are stated to be 'ad idem' (in agreement) regarding the facts.

What were the issues?

1. Whether the writ petition has become infructuous in light of the bullion being handed over to the petitioner? (Question of fact) Assessee's Contention: The petitioner's counsel argued that since the bullion weighing 4000 grams, which was taken into possession, has now been handed over to the petitioner, the writ petition has become infructuous. The petitioner relied on the submission that the parties are in agreement ('ad idem') on this fact. Revenue's Contention: The revenue's counsel did not record any specific argument against the petitioner's submission regarding the infructuous nature of the petition. The submission of the parties being 'ad idem' implies the revenue also acknowledged the factual development.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:25680-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3040/2023 Mangilal Agarwal, Main Sarafa Bazar Road, Sarafa Bazar, Jodhpur Through Its Partner And Authorized Signatory Mr. Sumit Agarwal Son Of Shri Mool Chand Agarwal, Aged About 48 Years. ----Petitioner Versus Deputy Director Of Income Tax (Investigation -1), Aayakar Bhawan, Paota C Road, Jodhpur 342010. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka through V.C. Mr. N.K. Jain & Mr. Harshvardhan Singh. For Respondent(s) : Mr. K. K. Bissa. HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 14/08/2023 Learned counsel for the parties are, ad idem, and submit that bullion which was taken in possession weighing 4000 grams has been handed over to the petitioner. Photocopy of the panchnama dated 09.08.2023 has been placed on record. Counsel for the petitioner, in the light of above, submits that the writ petition has been rendered infructuous. The writ petition is disposed of as such. (VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ 74-a.asopa/-

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